# West Virginia SB 26: Authorizing proceeds and application of hotel occupancy tax to municipalities and county commissions

West Virginia SB 26, Authorizing proceeds and application of hotel occupancy tax to municipalities and county commissions, is a 2025 Regular Session Senate bill sponsored by Randy E. Smith (Republican); status failed, last action 2025-02-12 (Filed for introduction) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/WV-SB26-2025rs
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: West Virginia SB 26
- State: West Virginia
- Session: 2025 Regular Session
- Title: Authorizing proceeds and application of hotel occupancy tax to municipalities and county commissions
- Status: failed
- Chamber: Senate
- Introduced: 2025-02-12
- Last action: 2025-02-12, Filed for introduction
- Sponsor: Randy E. Smith (Republican)
- Cosponsors: 1
- Subjects: §7-18-14, Senate Economic Development
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Randy E. Smith (Republican), Senate
- Cosponsor: Jay Taylor (Republican), Senate

## Actions (4)

- 2025-02-12: Filed for introduction (Senate)
- 2025-02-12: To Economic Development then Government Organization (Senate)
- 2025-02-12: Introduced in Senate (Senate)
- 2025-02-12: To Economic Development (Senate)

## Bill text

- Introduced Version: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/sb26 intr.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/sb26 intr.pdf)

## Related bills

- HB 2451: To facilitate the creation of home-based businesses (signed)
- SB 464: Creating license plate for recipients of Medal of Valor (signed)
- SB 196: Lauren's Law (signed)
- SB 138: Enhancing penalties for fleeing officer (signed)
- SB 270: Declaring sale and manufacture of firearms essential business during declared emergency (signed)
- SB 617: Discouraging gang activity (signed)

## Sources
- [Introduced Version (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/sb26 intr.htm)
- [Introduced Version (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/sb26 intr.pdf)

## Related
- [HB 2451: To facilitate the creation of home-based businesses](https://policyrisk.com/state-bill/WV-HB2451-2025rs)
- [SB 464: Creating license plate for recipients of Medal of Valor](https://policyrisk.com/state-bill/WV-SB464-2025rs)
- [SB 196: Lauren's Law](https://policyrisk.com/state-bill/WV-SB196-2025rs)
- [SB 138: Enhancing penalties for fleeing officer](https://policyrisk.com/state-bill/WV-SB138-2025rs)
- [SB 270: Declaring sale and manufacture of firearms essential business during declared e…](https://policyrisk.com/state-bill/WV-SB270-2025rs)
- [SB 617: Discouraging gang activity](https://policyrisk.com/state-bill/WV-SB617-2025rs)
- [West Virginia bills](https://policyrisk.com/states/west-virginia/bills)
- [West Virginia state hub](https://policyrisk.com/states/west-virginia)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/WV-SB26-2025rs (as of 2026-10-17).